Custom, Excise & Service Tax Tribunal
Inox India Pvt Ltd vs Vadodara-Ii on 23 September, 2019
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
Excise Appeal No.13081 of 2018
(Arising out of OIA-VAD-EXCUS-002-APP-254-2018-19 passed by Commissioner (Appeals)
Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)
M/s. Inox India Pvt Ltd ........Appellant
Nr. Narmada Colony, Boruroad, Kalol,
Panchmahals, Gujarat VERSUS
C.C.E. & S.T., Vadodra-ii .......Respondent
1ST FLOOR... ROOM NO.101, NEW CENTRAL EXCISE BUILDING, VADODARA, GUJARAT-390023 APPEARANCE:
None appeared for the Appellant Sh. Govind Jha, Authorised representative for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Final Order No. A/ 11814 /2019 DATE OF HEARING: 23.09.2019 DATE OF DECISION:23.09.2019 RAMESH NAIR This issue involved is that whether the appellant is entitled for Cenvat Credit in respect of inputs service namely Air & Rail Travel Agent Service and Courier Service. The lower authority has denied Cenvat Credit Service on the ground that these services are not covered under definition of Input Service as provided under rule 2 (l) of the Cenvat Credit Rules, 2004.
2. None appeared on behalf of the appellant.
3. Shri Govind Jha, Ld. Superintendent, (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order.
4. I have considered the submissions made by Ld. AR and perused the records. I find that the issue regarding the admissibility of Cenvat Credit in respect of Air & Rail Travel Agent Service and Courier service is no longer Res-Integra as covered by catena of judgments. This Tribunal has allowed the Cenvat credit in respect of said services used in relation to manufacture and clearances of the goods. Some of the judgments are as below.
Modern Petrofils Dty Div & Ors. Vs. CCE 2017 (9) TMI 206 -
CESTAT AHMEDABAD
2|Page E/13081/2018
Haldyn Glass Ltd. & Ors. Vs. CCE 2017 (8) TMI1217 -
CESTAT AHMEDABAD
Creative Travel Pvt. Ltd. Vs. Commissioner of C.EX. & S.T., New Delhi
2016 (41) S.T.R. 134 (Tri. - Del.)
Akbar Travels Of India Pvt. Ltd. Vs. Commissioner Of S.T., Mumbai
2019 (22) G.S.T.L. 427 (Tri.-Mumbai)
4. In view of the above settled position of law issue of admissibility of Cenvat Credit in respect of Air/Rail Travel Agent Service and Courier service is not under dispute, of the view that the credit is admissible. Accordingly the impugned order stand modified. Appeal is allowed.
(Dictated & Pronounced in the open court) (RAMESH NAIR) MEMBER (JUDICIAL) Kamakshi